(Reference for a preliminary ruling– Value added tax (VAT)– Directive 2006/112

48Since these proceedings are, for the parties to the main proceedings, a step in the action pending before the national court, the decision on costs is a matter for that court. Costs incurred in submitting observations to the Court, other than the costs of those parties, are not recoverable.

On those grounds, the Court (Sixth Chamber) hereby rules:

1.Article122 of Council Directive 2006/112/EC of 28November 2006 on the common system of value added tax must be interpreted as meaning that the concept of wood for use as firewood, within the meaning of that article, designates any wood which, on the basis of its objective properties, is intended exclusively for burning.

2.Article122 of Directive 2006/112 must be interpreted as meaning that a Member State which, in applying that article, establishes a reduced rate of value added tax for supplies of wood for use as firewood, may limit its scope as regards some categories of supplies of wood for use as firewood with reference to the Combined Nomenclature, subject to compliance with the principle of fiscal neutrality.

3.The principle of fiscal neutrality must be interpreted as not precluding national law from excluding from the benefit of the reduced rate of value added tax the supply of wood chips, even though it grants that benefit to supplies of other types of wood for use as firewood, subject to wood chips not being interchangeable, from the point of view of the average consumer, with other types of wood for use as firewood, which it is for the referring court to ascertain.

[Signatures]

*Language of the case: German.